Page 168 - GSTL_27th August 2020_Vol 39_Part 4

486 GST LAW TIMES [ Vol. 39
Bus body building on chassis on job work basis - Supply of service -
Activity of mounting/fabrication outsourced to Applicant by
owner/provider of chassis where ownership of the chassis not belongs to
applicant, results in supply of service under SAC 998881 as “Motor
vehicle and trailer manufacturing services” and under Entry No. 26(iv) as
“Manufacturing services on physical inputs (goods) owned by other” -
Taxable @ 18% (9% under CGST and 9% under SGST) - Para 12.2(b) of
C.B.I. & C. Circular No. 52/26/2018-GST, dated 9-8-2018 — In Re : V.E.
Commercial Vehicles Limited (A.A.R. - GST - M.P.) ..................... 378
Cancellation of registration under GST, scope of revocation - See under
REGISTRATION .................................. 259
Cause of Action and territorial jurisdiction of AAR in admitting advance
ruling application - See under ADVANCE RULING AUTHORITY ....... 403
C.B.E. & C. Instruction F. No. 332/2/2017-TRU, dated Dec., 2017 - See under
TOBACCO LEAVES ................................ 168
C.B.E. & C. Circular No. 32/06/2018-GST, dated 12-2-2018 - See under
HEALTH CARE SERVICES ............................ 330
C.B.E. & C. Circular No. 52/26/2018-GST, dated 9-8-2018 - See under BUS
BODY ......................................... 378
C.B.E. & C. Circular No. 101/20/2019-GST, dated 30-4-2019 - See under
LEASING SERVICE ................................. 216
C.B.E. & C. Circular No. 102/21/2019-GST, dated 28-6-2019 - See under
PENALTY ...................................... 303
Central Administrative Tribunal - Appointment of Members - Non-
fulfilment of vacant posts - A status report sought from Government as
appointments are not reportedly made even after selections have been
completed and names recommended by Selection Committee — Kudrat
Sandhu v. Union of India (S.C.) .............................. 257
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Schedule II - Para 5 - See under CONSULTANCY SERVICES .......... 32
— Schedule-II - Part 4(c) - See under TRANSFER .................. 334
— Schedule-II - Sl. No. 1(a) - See under PRINTING AND SUPPLY ........ 234
— Schedule-II - Serial No. 6(a) - See under CONSTRUCTION ........... 366
— Schedule-III - See under GST ............................ 99
— See also under PENALTY ......................... 303
— Section 2(5) - See under CONSULTANCY SERVICES .............. 32
— Section 2(19) - See under INPUT TAX CREDIT (ITC) ............... 459
— Section 2(30) - See under COMPOSITE SUPPLY ................. 422
— See also under HEALTH CARE SERVICES ............... 330
— See also under MUD ENGINEERING SERVICES ............ 145
— Section 2(59) - See under INPUT TAX CREDIT (ITC) ............... 459
— Section 2(71) - See under MAINTENANCE CHARGES ............. 206
— Section 2(83) - See under INPUT TAX CREDIT (ITC) ............... 459
— Section 2(84) - See under MAINTENANCE CHARGES ............. 206
— Section 2(93)(a) - See under CONSULTANCY SERVICES ............ 32
GST LAW TIMES  27th August 2020  168